Section 138D in Himachal Pradesh Goods and Services Tax Rules, 2017
138D. Facility for uploading information regarding detention of
vehicle.- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.][Explanation. [Substituted by Notification No. EXN-F(10)-14/2018, dated 27.3.2018 (w.e.f. 27.6.2017).] - For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.]
